Articles by this Author
Income Tax
Income Tax
Interest expense incurred for funds borrow to introduce capital is allowable as expenditure against remuneration income
Custom Duty
Custom Duty
Imposition of anti-dumping duty on import of Mono Ethylene Glycol based on selective examination unjustified
Service Tax
Service Tax
Services provided by IIT, Patna and NIT, Rourkela to government, governmental/ local authorities exempt from service tax
Income Tax
Income Tax
Addition u/s. 69C treating share transactions as bogus only based on statement of broker unsustainable
Income Tax
Income Tax
Renovation & refurbishment of hotel rooms & other facilities are revenue expenditure
Income Tax
Income Tax
Leave & License Fee assessable under Profits & Gains of Business
Income Tax
Income Tax
Matter remanded as ITAT misdirected itself and made addition on presumptive income
Custom Duty
Custom Duty
Circular cannot impose new condition and restrict scope of exemption notification
Income Tax
Income Tax
Penalty not warranted as non-reflection of foreign assets in return not malafide
Excise Duty
Excise Duty
Order remanding matter set aside as all elements already considered at time of finalization of provisional assessment
Goods and Services Tax
Goods and Services Tax
Cancellation of GST registration upheld as no business was conducted from place of business
Income Tax
Income Tax
Deduction u/s 80IB(10) is available to joint venture/ firm and not to partner
Income Tax
Income Tax
Revisionary proceedings u/s 263 exercised only based on facts verifiable from records is unjustified
Income Tax
Income Tax
